StanJacobson
Jan 27 2003, 12:25 PM
I have been asked for a copy of the OBRA '93 Model Amendments. Does anyone know where I can get a copy?
Thank you,
Katherine
Jan 27 2003, 01:03 PM
That was the $150,000 compensation limit.
For a starting point for a DC plan, see items number 6 (definition of compensation) and 61 (top heavy) of the IRS' LRMs at
http://www.irs.gov/pub/irs-tege/dc_lrm.pdf
StanJacobson
Jan 27 2003, 01:38 PM
Thank you very much. I do have the DC LRMs. I was wondering if there is a specific set of "OBRA '93 Model Amendments." These model amendments are referred to specifically in Rev. Proc. 2001-17 Part 5.
Thank you,
Katherine
Jan 27 2003, 03:03 PM
See Rev. Proc. 94-13 for model language?